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The 2012 CPA Auditing, Assurance and Ethics Handbook provides a comprehensive listing of legally enforceable Australian Auditing, Assurance, Professional and Ethical pronouncements.

These include all Australian Auditing Standards (ASAs) applicable to audits for financial reporting periods commencing on or after 1 January 2010, as well as Standards on Review and Assurance Engagements, Auditing and Assurance Guidance Statements, and Accounting Professional and Ethical Statements including the Code of Ethics for Professional Accountants, updated to 15 November 2011.

The enhanced companion website for this title, www.pearson.com.au/highered/handbooks, will be updated throughout 2012 with any late breaking changes to the Auditing, Assurance, Professional and Ethical pronouncements along with technical editor notes. Students may also use the Student Self Test quizzes aligned to particular ASAs with hints & references back to the Handbook as practice and preparation for exams.

Auditing and Assurance Standards100-199 Introductory MattersForeword to AUASB PronouncementsAUASB GlossaryFramework for Assurance EngagementsASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports, Other Financial Information, and Other Assurance Engagements

ASA 101 Preamble to Australian Auditing StandardsASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements200-299 General Principles and ResponsibilitiesASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing StandardsASA 210 Agreeing the Terms of Audit EngagementsASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial InformationASA 230 Audit DocumentationASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial ReportASA 250 Consideration of Laws and Regulations in an Audit of a Financial ReportASA 260 Communication with Those Charged with GovernanceASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

300-499 Risk Assessment and Response to Assessed RisksASA 300 Planning an Audit of a Financial ReportASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its EnvironmentASA 320 Materiality in Planning and Performing an AuditASA 330 The Auditor's Responses to Assessed RisksASA 402 Audit Considerations Relating to an Entity Using a Service OrganisationASA 450 Evaluation of Misstatements Identified during the Audit

600-699 Using the Work of OthersASA 600 Special Considerations-Audits of a Group Financial Report (Including the Work of Component Auditors)ASA 610 Using the Work of Internal AuditorsASA 620 Using the Work of an Auditor's Expert

700-799 Audit Conclusions and ReportingASA 700 Forming an Opinion and Reporting on a Financial ReportASA 705 Modifications to the Opinion in the Independent Auditor's Report

800-899 Specialised AreasASA 800 Special Considerations-Audits of Financial Reports Prepared in Accordance with Special Purpose FrameworksAUS 804 The Audit of Prospective Financial InformationASA 805 Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial StatementASA 810 Engagements to Report on Summary Financial StatementsAUS 810 Special Purpose Reports on the Effectiveness of Control Procedures*AUS 904 Engagements to Perform Agreed-upon Procedures*

Standards on Review Engagements (ASREs)ASRE 2400 Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the EntityASRE 2405 Review of Historical Information Other than a Financial ReportASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the EntityASRE 2415 Review of a Financial Report - Company Limited by Guarantee

Standards on Assurance Engagements (ASAEs)ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial InformationASAE 3100Compliance EngagementsASAE 3402 Assurance Reports on Controls at a Service OrganisationASAE 3500Performance Engagements

300 Members in Public PracticeAPES 305 Terms of EngagementsAPES 310 Dealing with Client Moneys (issued December 2010)APES 315 Compilation of Financial InformationAPES 320 Quality Control for FirmsAPES 330 Insolvency ServicesAPES 345 Reporting on Prospective Financial Information Prepared in Connection with a Disclosure DocumentAPES 350 Participation by Members in Public Practice in Due Diligence Committees in Connection with a Public Document (issued March 2011)

Other Professional Statements (APSs)

Members in Public PracticeAPS 10 Trust Accounts

All MembersAPS 12 Statement of Financial Advisory Service Standards

Risk Management Statement (RMS)RMS 1 Risk Management Statement

Joint Guidance Notes (GNs)Members in BusinessGN 1 Members in Business Guidance Statement

Members in Public PracticeGN 3 Operation of Trust Accounts

NEW standards in this Edition. New Guidance Statements 016, 107, 108 and 109. New Standard on Review Engagements ASRE 4215. New standard on assurance engagement ASAE 3402. New section on Standards on Related Services including ASRS 4400.. New APES 310

Includes critical new content, with eight new standards, 30 revised standards and the removal of another nine, the 2012 CPA Auditing & Assurance Handbook is your go-to resource for the most up to date auditing regulations.

? The Auditing, Assurance and Ethics Standards are accompanied by notes contributed by the technical editors Amir Ghandar and Eva Tsahuridu of CPA Australia.? The text has been designed so that it is clear and easy-to-read.? Sections of the auditing standards have been tabbed, allowing students to easily and quickly search the handbook during an open book exam.? The Auditing, Assurance and Ethics Handbook is accompanied by a companion website www.pearson.com.au/handbooks which will be updated throughout 2010 with any changes to the auditing standards.? SAVE your students money. Package the Auditing, Assurance and Ethics Handbook 2010 with1. Arens Auditing, Assurance Services and Ethics in Australia, Clarity edition 8e.ISBN: 97814425411912. Arens Essentials of Auditing, Assurance Services and Ethics in AustraliaISBN: 9781442508224